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WU Vienna Tax law

Faculty

Jennifer Roeleveld

Born in South Africa with British and Dutch roots. Jennifer is a chartered accountant with honors in tax law and has an LLM from the University of Cape Town. She became a professor of tax law in 2003 with a more recent focus on international tax law. She was the head of all taxation programs, including the MCom in South African tax and MCom in international tax in the Faculty of Commerce at the University of Cape Town from 2005 to 2017 and currently supervises PhD and Master’s students. She is also the director of the Tax Unit for Fiscal Research at UCT. Professor Roeleveld is the author of various tax textbooks, chapters in books, and journal articles published nationally and offshore and regularly speaks at conferences. She is the president of IFA South Africa and serves on the IBFD Observatory for Taxpayers Rights, the editorial board of the IBFD GTTC, and supervisory board of IFA. She has been invited to be Professor in Residence at the IBFD in 2023.

Courses:
The lecture aims to provide the necessary understanding of the South African tax law system - its origins and bases. It will briefly touch on “other taxes”, such as VAT, where relevant. It will deal with existing cross-border issues and developments such as cross-border services, deemed source and CFC rules, among other things. It will highlight the importance of mutual agreement procedures and the exchange of information. The treaty network that currently exists will also be covered. Specific and general anti-avoidance provisions and rules will be highlighted.



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